Constitutional Court: notification obligation to extent limitation period in case of VAT fraud not discriminatory

On 19 January 2017, the Constitutional Court (Cour Constutionelle/Grondwettelijk Hof) gave its decision in the case of Multi Construction v. Belgian State (No. 6411 (5/2017)) which is based on a preliminary ruling request of the Ghent court of appeals. Details of the decision are summarized below. (a) Facts. The taxpayer, a project developer for residential … Continue reading Constitutional Court: notification obligation to extent limitation period in case of VAT fraud not discriminatory